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Town of Phelps – Financial Management (2015M-70)
… the District has four reserve funds, the purpose and funding levels of the reserves have not been established. The … budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a multiyear financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Tuxedo – Financial Operations (2014M-284)
… approximately $9.5 million for all funds, including special districts. Key Findings The Supervisor did not maintain … complete and did not properly account for justice court revenue. The bookkeeper has the ability to perform all …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Management of General School Funds (Follow-Up)
… and training and that school officials did not exercise due diligence and care over General School Fund (GSF) accounts. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followTown of Sheridan – Disbursements (2023M-101)
… $590,622 lacked supporting documentation indicating that they were received and for appropriate Town purposes, … by the Board, and 50 totaling $27,124 were not for a Town purpose. The Highway Superintendent and a highway employee were paid $12,858 more than the Board …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101XI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… contract and amendment submittals subject to the Office of the State Comptroller (OSC) approval. Once a State agency … System within the SFS for the submission of grant contracts. Certain Purchase Orders are subject to OSC prior … in the SFS and submission of documentation to the Bureau of Contracts, see XI.3 Submission of Agency Purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsOpinion 94-9
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; … LAW, §60(a): A publication which was designated as an official newspaper of a village from prior to 1940 through …
https://www.osc.ny.gov/legal-opinions/opinion-94-9The Economic Impact of the Great Outdoors
… events and concerts, which comprise the highest share of this category, declined over 53 percent. Similarly, with the … lower than in 2019. In fact, some of the activities in this category realized gains, primarily those geared more … . 2 Data for this report is drawn primarily from the U.S. Bureau of …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsSelected M/WBE Purchases by Various Facilities
… State. AIW served as an intermediary or "broker" for the facility; a role that is not prohibited by any rule or … is not readily apparent; especially in cases where facility staff still did the work of obtaining prices, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesDiNapoli: NYC Tax Collections Stronger Than Anticipated
… help balance the $92.5 billion proposed 2020 budget, but tax collections continue to exceed expectations. The surplus … record $5.7 billion level. The likelihood of unanticipated tax collections in the current fiscal year could create an … remains strong, increasing the likelihood of unanticipated tax revenues. The budget projections for fiscal years 2020 …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedIX.7 Overview – IX. Federal Grants
The record keeping for individual grants is designed to conform to the provisions of the related grant agreement the Federal Single Audit Act the Federal Cash Management Improvement Act and Federal Uniform Administrative Grant Requirements
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewVI.2.A Appropriation & Segregation Overview – VI. Budgets
… An appropriation is a statutory authorization against which expenditures may be made during a specific State fiscal year, and from which disbursements may be made, for the purposes designated, … of the State's fiscal year (March 31). Appropriations which have liabilities incurred continue to be available …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewXII.4.B.1 Supporting Information – XII. Expenditures
… SECTION OVERVIEW The purpose of this section is to provide guidance to assist agencies in … Retention – Accounts Payable Vouchers and Land Claims of this Chapter and Chapter XIV, Section 9 – Statewide Financial System Imaging and Attachment Guidance of this Guide. Agencies certify millions of dollars in claims …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… planned to address the unresolved issues discussed in this review. Other Related Audit/Report of Interest New York …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual … Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) … Determine whether the Village of Almond Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… revenue and expenditure accounting entries totaling $5.5 million were not properly recorded. For example, payroll …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) … of Copenhagen Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… report – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Holley Village Board of Trustees Board conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports as required by New York State Village Law (Village Law) Section 4-408. The last … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17